SEC comment letters related to permanently reinvested earnings
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DOI: 10.1016/j.adiac.2016.07.009
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References listed on IDEAS
- Julie H. Collins & John R. M. Hand & Douglas A. Shackelford, 2000. "Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices," NBER Chapters, in: International Taxation and Multinational Activity, pages 143-172, National Bureau of Economic Research, Inc.
- Bryant–Kutcher, Lisa & Eiler, Lisa & Guenther, David A., 2008. "Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(4), pages 699-720, December.
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Cited by:
- Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
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More about this item
Keywords
Deferred tax liability; Permanently reinvested earnings; Comment letters; Securities and Exchange Commission;All these keywords.
JEL classification:
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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